Special Assessment District (SAD)

Legal update:

SAD Updates

Lake Level Special Assessment District Update (SAD) Litigation (January 26, 2026):

The Higgins Lake Property Owners Association (HLPOA), represented by attorney Phil Ellison, continues to challenge Roscommon County?s formation of a Special Assessment District (SAD) for Higgins Lake.

HLPOA?s 2023 challenge was denied by the Michigan Court of Appeals on December 15, 2025, not on the merits, but because the court ruled the claims were filed prematurely.?

To preserve these issues, HLPOA filed an appeal with the Michigan Supreme Court on January 26, 2026.

A second lawsuit is now moving forward in Roscommon County Circuit Court, directly challenging the County?s assessment of property owners for initial SAD costs?an approach the appellate court indicated was procedurally appropriate.?

Significant Legal dates:

September 15, 2023
Roscommon Circuit Court approves boundaries of the potential Higgins Lake SAD.
September 15, 2023
HLPOA files suit to stop the creation of the Higgins Lake SAD by appealing the Circuit Court decision of September 15, 2023
August 6 2025
Apellate court hears HLPOA appeal.
October 2, 2025
HLPOA files appeal of Special Assessment District Tax rolls.
December 15, 2025
Appellate court rules against HLPOA, citing that the case was filed prematurely.
January 25, 2026
HLPOA files appeal asking the Michigan Supreme Court to review the appellate court decision of December 15, 2025.
March 31, 2026
HLPOA files an appellate challenge to the Higgins Lake SAD
September 15, 2023
Roscommon Circuit Court approves boundaries of the potential Higgins Lake SAD.
September 15, 2023
HLPOA files suit to stop the creation of the Higgins Lake SAD by appealing the Circuit Court decision of September 15, 2023
August 6 2025
Apellate court hears HLPOA appeal.
October 2, 2025
HLPOA files appeal of Special Assessment District Tax rolls.
December 15, 2025
Appellate court rules against HLPOA, citing that the case was filed prematurely.
January 25, 2026
HLPOA files appeal asking the Michigan Supreme Court to review the appellate court decision of December 15, 2025.
March 31, 2026
HLPOA files an appellate challenge to the Higgins Lake SAD

Why this matters:

 HLPOA maintains the County failed to follow required legal procedures, creating the risk of an open-ended “slush fund” with no defined project, no cost limits, and no clear accountability. More than three years after approval of the SAD, the County has still not identified a specific project.

HLPOA is funding this litigation largely on its own to protect property owners from potentially unlimited future assessments.

How to support the legal effort:

Donate to the HLPOA Legal Fund

Checks

Checks marked “HLPOA Legal Fund” may be mailed to: HLPOA P.O. Box 55 Roscommon, MI 48653

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